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Showing 7801–7810 of 46016 articles for “Art. 669 I”
I. - An additional apprenticeship contribution is instituted.This contribution is payable by companies with at least two hundred and fifty employees that are liable for the apprenticeship tax pursuant…
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
I.-Subject to the provisions of Article R. 1333-107, the following are exempt from the authorisation, registration or declaration provided for in Article L. 1333-8: 1° The possession, manufacture, use…
I.-For the application of I of Article L. 613-44, eligible commitments are included in the amount of own funds and eligible commitments mentioned in that Article only if they meet the conditions set o…
I. - Where credit institutions, finance companies or investment firms mentioned in article 38 bis A purchase or subscribe fixed-income securities for a price different from their redemption price, the…
1. The exceptional income of a farmer subject to a real taxation system may, by option, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six fol…
I.-Where the total term of imprisonment, including any revocation of a suspended sentence, is less than or equal to one year, the criminal court must: 1° Either order that the prison sentence be serve…
I.-This chapter applies to natural or legal persons who, in the course of their commercial, industrial, craft or liberal profession activity, prepare and sell or offer for sale: 1° Tourist packages; 2…
1. The tax rate for the tax household is, at the taxpayer's option, individualised in accordance with the procedures set out in 2 and 3 of this article for each of the spouses or partners bound by a c…
I.-Companies that benefit from the exemption provided for in Article 44 septdecies are exempt from business property tax for establishments located in priority development zones defined in II of the s…
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